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Journal of Accounting and Economics

Volume 75 · Issue 2-3

April 202315 articles

A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks

Wayne L. Nesbitt · Edmund Outslay · Anh V. Persson

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April 2023pp. 101537DOI: 10.1016/j.jacceco.2022.101537 ↗

Acknowledgement

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April 2023pp. 101597DOI: 10.1016/s0165-4101(23)00021-6 ↗

Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms

Brad A. Badertscher · Jaewoo Kim · William R. Kinney · Edward Owens

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April 2023pp. 101551DOI: 10.1016/j.jacceco.2022.101551 ↗

Do Managers learn from institutional investors through direct interactions?

Rachel Xi Zhang

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April 2023pp. 101554DOI: 10.1016/j.jacceco.2022.101554 ↗

Do tax-based proprietary costs discourage public listing?

Benjamin P. Yost

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April 2023pp. 101553DOI: 10.1016/j.jacceco.2022.101553 ↗

Economic consequences of operating lease recognition

Mark (Shuai) Ma · Wayne B. Thomas

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April 2023pp. 101566DOI: 10.1016/j.jacceco.2022.101566 ↗

Editorial Board

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April 2023pp. 101592DOI: 10.1016/s0165-4101(23)00016-2 ↗

EDITORIAL DATA

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April 2023pp. 101595DOI: 10.1016/s0165-4101(23)00019-8 ↗

How does shareholder governance affect the cost of borrowing? Evidence from the passage of anti-takeover provisions

Yukun Liu · Xi Wu

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April 2023pp. 101569DOI: 10.1016/j.jacceco.2022.101569 ↗

Political euphoria and corporate disclosures: An investigation of CEO partisan alignment with the president of the United States

Mazhar Arikan · Mehmet Kara · Adi Masli · Yaoyi Xi

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April 2023pp. 101552DOI: 10.1016/j.jacceco.2022.101552 ↗

Remote tax authority

Andrew Belnap · Anthony Welsch · Braden Williams

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April 2023pp. 101570DOI: 10.1016/j.jacceco.2022.101570 ↗

Tax and tariff planning through transfer prices: The role of the head office and business unit

Saskia Kohlhase · Jacco L. Wielhouwer

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April 2023pp. 101568DOI: 10.1016/j.jacceco.2022.101568 ↗

The economic consequences of GASB financial statement disclosure

Michael Dambra · Omri Even-Tov · James P. Naughton

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April 2023pp. 101555DOI: 10.1016/j.jacceco.2022.101555 ↗

The effect of bond market transparency on bank loan contracting

Mahfuz Chy · Hoyoun Kyung

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April 2023pp. 101536DOI: 10.1016/j.jacceco.2022.101536 ↗

The wisdom of crowds and the market's response to earnings news: Evidence using the geographic dispersion of investors

Jason V. Chen

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April 2023pp. 101567DOI: 10.1016/j.jacceco.2022.101567 ↗